Continent

Country/Region

Institution

Time

Asia

Pakistan

Audit Office of Pakistan

1994

South Korean

B.A.I

1998

Inje University

2004

India

Audit Office of India

1999

Macao

M U S T

2004

H.K

H.K U S T

2001

H.K F S I

2003

FTMS

2002

Singapore

FTMS

2004

Chio Lim Stone Forest

2004

Thailand

N S R U

2004

Taiwan

N C C.U

2005

Vietnam

Office of the State Audit

2006

Europe

Sweden

National Audit Bureau of Sweden

1988

Germany

Federal Audit Bureau of Germany

1992

France

Audit Bureau of France

1992

Strasbourg University

2005

U.K

ACCA

1998

LCCI

2000

Central England Univeristy

2006

Napier University

2006

Ukraine

Audit Office of Ukraine

2002

America

Canada

Audit Office of Canada

1988

Concordia University

1991

New Brunswick University

2005

Acadia University

2006

Columbia

Audit Office of Columbia

2001

U.S.A

CISA

2003

Kent State University

2006

Purdue University

2006

Oceania

Australia

AOSSC

1996

Curtin University

2004

New Zealand

N.Z C F S INC

2003